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Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                                              

      This rule not adjusted since that time to contain the development and  a variables it witnessed  this sect for example Islamic and electronic banking Activities witch is speared in Iraq. So that suggested this research some a necessary  adjustment  for this rule to become more effective  Accounting disclosure enhancement in the banking  Activities                                                                                  

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Publication Date
Fri May 31 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
The Relationship between Anemia and Bone Mineral Density Measured by Dual X-Ray Absorptiometry
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Background: The bone mineral density of the lumbar vertebra has been assessed according to the results of the Dual-Energy X-Ray Absorptiometry (DEXA). Although anemia is known to affect bone mineral density, at the present time, it is not clear which vertebra is more affected by this disease. Objective: To evaluate the effects of anemia on the bone mineral density of the lumbar vertebra in comparison with a normal subject and determine which part of the lumbar vertebra is more affected by anemia. Methods: All 205 participants in this study complained of bone pain (90 males and 105 females). 95 patients, including both sexes, suffered from anemia. Additionally, the study included 110 seemingly healthy volunteers as the control group

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Publication Date
Tue Jul 27 2021
Journal Name
Journal Of Craniofacial Surgery
Morphometric Analysis of the Mental Foramen Variation in an Iraqi Population by Using Cone-Beam Computed Tomography
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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Al-Si-Cu Alloy in the Basic Media by UsingSix Inhibitors at Four Temperatures
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The research involved attempt to inhibit the corrosion of Al-Si-Cu alloy in 2.5x10-3 mol.dm-3 NaOH solution (pH=11.4) by addition of six different inhibitors with three concentrations (1x10-3, 1x10-2, and 0.1 mol.dm-3). These inhibitors include three organic materials (sodium acetate, sodium benzoate, and sodium oxalate) and three inorganic materials (sodium chromate, disodium phosphate, and sodium sulphate). The data that concerning polarization behaviour are calculates which include the corrosion potential (Ecorr) and current density (icorr), cathodic and anodic Tafel slopes (bc & ba), and polarization resistance (Rp). Protection efficiency (P%) and activation energy (Ea) values were calculated for inhibition by the six inhibitors. The

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Use of Tea leaves Wastes to reduce Hexavalent Chromium Concentration in industrial Waste Water by Adsorption
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Abstract : A research was conducted to study the process parameters affecting hexavalent chromium Cr (VI) (carcinogenic compound) the removal percentage from the electrical industries company waste water that contain 88 mg/l of Cr (VI) concentration by adsorption onto tea wastes. Synthetic water with 88 mg/l Cr (VI) concentration was used. Several operation parameters affecting Cr (VI) removal efficiency were investigated, such as pH, initial Cr (VI) concentration, stirring time and tea wastes dose. The experimental results reveal that maximum Cr (VI) removal reached up to 94.26% at pH of 2, stirring time of 180 minute, tea wastes do

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Publication Date
Sun Jun 30 2013
Journal Name
Al Mustansiryah Journal Of Science
The population abundance of Blow flies adults (Family: Calliphoridae) in some Iraqi governorates by yellow stcky traps.
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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
The Inverse Solution Of Dexterous Robot By Using Neural Networks
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The inverse kinematics of redundant manipulators has infinite solutions by using conventional methods, so that, this work presents applicability of intelligent tool (artificial neural network ANN) for finding one desired solution from these solutions. The inverse analysis and trajectory planning of a three link redundant planar robot have been studied in this work using a proposed dual neural networks model (DNNM), which shows a predictable time decreasing in the training session. The effect of the number of the training sets on the DNNM output and the number of NN layers have been studied. Several trajectories have been implemented using point to point trajectory planning algorithm with DNNM and the result shows good accuracy of the end

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Publication Date
Sat Mar 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Performance of Refrigeration Units Powered by Solar Panel
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An experimental study was conducted to determine the performance of a solar electric refrigeration system. The system contained flat photovoltaic solar panel which absorbs the solar energy and convert it to electrical energy, used to run the refrigeration cycle. Two refrigeration cycles with electrical solar panel were used over a period of 12 months, the first one with classical parts known in refrigeration cycle, while the second one introduced heat exchanger which improves the coefficient of performance by saving the consumed energy. The coefficient of performance of these refrigeration cycles with compressor efficiency 85% are 2.102 and 2.57 respectively. The overall efficiency of the two systems are 18.9% and 23.13%.

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Publication Date
Sun Dec 01 2024
Journal Name
Anbar Journal Of Agricultural Sciences
IMPROVING THE QUALITY OF POTATO MINI TUBERS BY SUSTAINABLE CULTIVATION
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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The Composition operator induced by a polynomial of degree n
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In this paper, we characterize normal composition operators induced by holomorphic self-map , when and .Moreover, we study other related classes of operators, and then we generalize these results to polynomials of degree n.

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Effect of the electric field on drilling Brass by Laser
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The research include a pulsed Nd: YAG Laser with (300µs) pulse duration in the TEM00 mode at (1.06µm) wavelength for energies between (0.5-3) J was employed to drill Brass material which is use in industrial applications. The process of drill was assisted by an electric field. This resulted in an increase in the hole aspect ratio by the value (45%) and decrease in the hole taper by the value (25%) of its value under ordinary drilling conditions using the same input energy.

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